Paragraph 3 F1
United Kingdom
The Commissioners for Her Majesty's Revenue and Customs may mitigate or entirely remit a penalty under this Schedule.
Annotations
Textual amendments
- F1
Sch. 3A inserted (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by Health and Social Care Act 2008 (c. 14), ss. 133(2), 170; S.I. 2008/3137, art. 2